Surgent’s Independence — Nonattest and Attest Services (Audit Skills Training – Level 3) (A3M1) (SSET02/19)
June 30, 2019 @ 12:00 pm EDT| $120
The Professional Ethics Executive Committee (PEEC) interprets and enforces the AICPA Code of Professional Conduct, which provides guidance for ethical business conduct. A pillar of the Code of Professional Conduct is the rules governing independence when performing attest services, particularly how to safeguard independence when both attest and non-attest services are provided.
Accountants with at least six months professional experience
- Explain the PEEC Independence Conceptual Framework
- Discuss threats and safeguards relating to performing both attest and non-attest services for clients
- Explain other common independence threats for non-issuers
- Overview of the PEEC Conceptual Framework
- Familiarity, self-interest, self-review and other independence threats
- General requirements and management responsibilities when performing both attest and non-attest services
- Safeguards for common independence threats
Familiarity with SASs and FASBs
When you purchase a Surgent CPE on-demand course, it must be taken by June 30, 2019, to receive credit.
Within 5 minutes after your purchase, you will receive an email from email@example.com that explains how to access your course and materials.
Once you complete a course, please allow up to 30 days to receive you certificate of completion.
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